30.06.2017
Foreign Tax Credit refund for who apply to Voluntary Disclousure
With the Judgment n. 309/3/2017 of 30 May 2017 is recognized the reimbursement of foreign taxes paid.
The case concerns an individual that holds a bank account in Switzerland and that applied to Voluntary Disclousure.
Therefore who had apply to the Voluntary Diclousure 1, could have the refound of the foreign tax credit on the investiments helds in foreign bank.
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